{"id":6387,"date":"2024-03-18T18:57:06","date_gmt":"2024-03-18T17:57:06","guid":{"rendered":"https:\/\/byboservice.com\/danova-rezidence-ve-spanelsku\/"},"modified":"2024-03-18T18:57:08","modified_gmt":"2024-03-18T17:57:08","slug":"danova-rezidence-ve-spanelsku","status":"publish","type":"post","link":"https:\/\/byboservice.com\/cs\/danova-rezidence-ve-spanelsku\/","title":{"rendered":"Da\u0148ov\u00e1 rezidence ve \u0160pan\u011blsku"},"content":{"rendered":"

[et_pb_section fb_built=“1″ _builder_version=“4.16″ _module_preset=“default“ global_colors_info=“{}“][et_pb_row _builder_version=“4.16″ _module_preset=“default“ global_colors_info=“{}“][et_pb_column type=“4_4″ _builder_version=“4.16″ _module_preset=“default“ global_colors_info=“{}“][et_pb_text _builder_version=“4.16″ _module_preset=“default“ custom_padding=“||0px|||“ global_colors_info=“{}“]<\/p>\n

\u0160pan\u011blsko je v\u00fdjime\u010dn\u00e1 a atraktivn\u00ed zem\u011b, kde m\u016f\u017eete str\u00e1vit p\u0159\u00edjemn\u00e9 chv\u00edle se svou rodinou, i kdy\u017e poch\u00e1z\u00edte ze zahrani\u010d\u00ed. Ale kolik dn\u00ed? Jak zjist\u00edte, zda jste da\u0148ov\u00fdm rezidentem ve \u0160pan\u011blsku a jak\u00e9 dan\u011b mus\u00edte platit?<\/p>\n

B\u00fdt da\u0148ov\u00fdm rezidentem ve \u0160pan\u011blsku vyvol\u00e1v\u00e1 ot\u00e1zku V\u00edme, jak d\u016fle\u017eit\u00e9 je b\u00fdt da\u0148ov\u00fdm rezidentem ve \u0160pan\u011blsku? Da\u0148ov\u00fd pobyt ve \u0160pan\u011blsku m\u00e1 v\u00fdznamn\u00e9 d\u016fsledky pro dan\u011b, kter\u00e9 mus\u00edte v na\u0161\u00ed zemi odevzd\u00e1vat, a je tak jednou z ot\u00e1zek, kter\u00e9 nejv\u00edce ovliv\u0148uj\u00ed v\u00e1\u0161 \u017eivot ve \u0160pan\u011blsku. Da\u0148ov\u00e1 rezidence je rozhoduj\u00edc\u00edm faktorem, kter\u00fd m\u016f\u017ee ur\u010dit, jak\u00e9 dan\u011b mus\u00edte platit a v jak\u00e9 v\u00fd\u0161i.<\/p>\n

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Proto v\u00e1s zveme k p\u0159e\u010dten\u00ed tohoto \u010dl\u00e1nku, ve kter\u00e9m vysv\u011btlujeme pr\u00e1vn\u00ed \u010dl\u00e1nky, kter\u00e9 je t\u0159eba p\u0159i tomto postupu zohlednit. V ByBo Service v\u00e1m r\u00e1di pom\u016f\u017eeme s jak\u00fdmikoli ot\u00e1zkami a prost\u0159ednictv\u00edm na\u0161eho vyhled\u00e1va\u010de nemovitost\u00ed na pob\u0159e\u017e\u00ed Costa del Sol v\u00e1m zdarma pom\u016f\u017eeme naj\u00edt nemovitosti, kter\u00e9 spl\u0148uj\u00ed i ty nejn\u00e1ro\u010dn\u011bj\u0161\u00ed po\u017eadavky.<\/p>\n

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Jste da\u0148ov\u00fdm rezidentem ve \u0160pan\u011blsku? Jak zjistit, zda jste da\u0148ov\u00fdm rezidentem ve \u0160pan\u011blsku a jak\u00e9 dan\u011b mus\u00edte platit?<\/h2>\n
\n

V tomto \u010dl\u00e1nku v\u00e1m vysv\u011btl\u00edme v\u0161e, co pot\u0159ebujete v\u011bd\u011bt, abyste zjistili, zda jste <\/span>da\u0148ov\u00fdm rezidentem ve \u0160pan\u011blsku<\/strong> a tak\u00e9 o tom, jak\u00e9 jsou <\/span>da\u0148ov\u00e9 d\u016fsledky<\/strong> pro ka\u017ed\u00fd p\u0159\u00edpad.<\/span><\/p>\n

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Co je da\u0148ov\u00e1 rezidence v dan\u00e9 zemi?<\/h2>\n
\n

V tomto ohledu je t\u0159eba vyjasnit pojem da\u0148ov\u00e1 rezidence<\/strong>, kter\u00fd souvis\u00ed s pobytem ve \u0160pan\u011blsku pro \u00fa\u010dely cizinc\u016f nebo povolen\u00ed k pobytu, ale m\u00e1 jin\u00fd rozsah.<\/p>\n<\/div>\n

\n

Da\u0148ov\u00fd domicil je z pohledu Da\u0148ov\u00e9 agentury<\/strong> <\/span>podm\u00ednka, kterou<\/strong> cizinec z\u00edsk\u00e1 t\u00edm, \u017ee <\/span>\u017eije del\u0161\u00ed dobu b\u011bhem roku ve \u0160pan\u011blsku<\/strong> <\/span>a\/nebo m\u00e1 v zemi ekonomick\u00e9 z\u00e1jmy, co\u017e je skute\u010dnost, kter\u00e1 zalo\u017e\u00edpovinnost platit \u0159adu dan\u00ed a odv\u00e1d\u011bt da\u0148 v ur\u010dit\u00e9 procentn\u00ed v\u00fd\u0161i<\/strong> <\/span>.<\/strong><\/p>\n

Za\u0159azen\u00ed mezi da\u0148ov\u00e9 rezidenty ve \u0160pan\u011blsku m\u00e1 d\u016fle\u017eit\u00e9 da\u0148ov\u00e9 d\u016fsledky, v mnoha p\u0159\u00edpadech zaplat\u00edte ni\u017e\u0161\u00ed dan\u011b a ni\u017e\u0161\u00ed sazby, pokud jste da\u0148ov\u00fdm rezidentem, ne\u017e pokud jste nerezidentem, tak\u017ee to m\u016f\u017ee b\u00fdt zaj\u00edmav\u00e1 alternativa pro mnoho impatriant\u016f z \u0159ad cizinc\u016f.<\/p>\n<\/div>\n

Kdy je osoba pova\u017eov\u00e1na za da\u0148ov\u00e9ho rezidenta \u0160pan\u011blska?<\/h2>\n
Podle <\/span>\u010dl\u00e1nku 9 z\u00e1kona 35\/2006<\/a> pova\u017euje da\u0148ov\u00e1 agentura <\/span>osobu za da\u0148ov\u00e9ho rezidenta, pokud spl\u0148uje n\u011bkterou z n\u00e1sleduj\u00edc\u00edch t\u0159\u00ed podm\u00ednek<\/b>:<\/div>\n
    \n
  • \n
    Pobyt ve \u0160pan\u011blsku del\u0161\u00ed ne\u017e 183 dn\u00ed b\u011bhem roku.<\/div>\n<\/li>\n
  • \n
    Ta m\u00e1 j\u00e1dro sv\u00fdch hospod\u00e1\u0159sk\u00fdch z\u00e1jm\u016f p\u0159\u00edmo \u010di nep\u0159\u00edmo ve \u0160pan\u011blsku.<\/div>\n<\/li>\n
  • \n
    Pokud m\u00e1 v\u00e1\u0161 man\u017eel\/man\u017eelka nebo d\u011bti obvykl\u00e9 bydli\u0161t\u011b ve \u0160pan\u011blsku.<\/div>\n<\/li>\n<\/ul>\n

    Pobyt ve \u0160pan\u011blsku del\u0161\u00ed ne\u017e 183 dn\u00ed b\u011bhem roku<\/h3>\n
    \n

    Toto je nej\u010dast\u011bji pou\u017e\u00edvan\u00e9 a nejd\u016fle\u017eit\u011bj\u0161\u00ed pravidlo. Pokud na konci roku (po\u010d\u00edt\u00e1no za kalend\u00e1\u0159n\u00ed rok od ledna do prosince) se\u010dtete v\u0161echny dny, kter\u00e9 jste str\u00e1vili ve \u0160pan\u011blsku, a jejich po\u010det p\u0159es\u00e1hne 183, jste da\u0148ov\u00fdm rezidentem<\/strong>.<\/p>\n<\/div>\n

    Tato \u010d\u00e1stka se nevypo\u010d\u00edt\u00e1v\u00e1 na z\u00e1klad\u011b nep\u0159etr\u017eit\u00e9ho po\u010dtu dn\u00ed, ale na z\u00e1klad\u011b celkov\u00e9ho po\u010dtu dn\u00ed pobytu v zemi, bez ohledu na to, zda jste odjeli na dovolenou \u010di nikoli. Upozor\u0148ujeme, \u017ee do\u010dasn\u00e1 nep\u0159\u00edtomnost se nezapo\u010d\u00edt\u00e1v\u00e1.<\/p>\n

    M\u00edt sv\u00e9 hlavn\u00ed z\u00e1jmy ve \u0160pan\u011blsku<\/h3>\n
    <\/div>\n
    Tento bod je kl\u00ed\u010dov\u00fd, proto\u017ee na <\/span>m\u016f\u017eete ve \u0160pan\u011blsku str\u00e1vit m\u00e9n\u011b ne\u017e 183 dn\u00ed v roce, ale p\u0159esto budete pro da\u0148ov\u00e9 \u00fa\u010dely pova\u017eov\u00e1ni za rezidenta<\/b>.<\/div>\n
    <\/div>\n
    Kdy k tomu dojde?<\/b><\/div>\n
    <\/div>\n
    Zde je p\u0159\u00edklad: zam\u011bstnanec \u0161pan\u011blsk\u00e9 spole\u010dnosti se \u0161pan\u011blsk\u00fdm s\u00eddlem a kancel\u00e1\u0159emi ve \u0160pan\u011blsku, kter\u00fd \u010dasto cestuje mimo zemi za pracovn\u00edmi \u00fa\u010dely a nakonec str\u00e1v\u00ed v\u00edce ne\u017e 183 dn\u00ed v roce, i kdy\u017e str\u00e1v\u00ed v\u00edce \u010dasu mimo zemi, je st\u00e1le da\u0148ov\u00fdm rezidentem \u0160pan\u011blska, proto\u017ee jeho hlavn\u00ed z\u00e1jmy jsou na \u0161pan\u011blsk\u00e9m \u00fazem\u00ed.<\/div>\n

    Obvykl\u00e9 bydli\u0161t\u011b man\u017eela\/man\u017eelky a d\u011bt\u00ed ve \u0160pan\u011blsku<\/h3>\n
    Pokud v\u00e1\u0161 man\u017eel\/man\u017eelka a\/nebo vy\u017eivovan\u00e9 d\u011bti \u017eij\u00ed obvykle ve \u0160pan\u011blsku, pova\u017eujete se za da\u0148ov\u00e9ho rezidenta <\/strong>. <\/div>\n
    \n

    Jak k t\u00e9to situaci doch\u00e1z\u00ed?<\/strong><\/p>\n

    Zde je p\u0159\u00edklad: evropsk\u00fd p\u00e1r se rozhodne p\u0159est\u011bhovat do \u0160pan\u011blska, matka je \u017eenou v dom\u00e1cnosti a d\u00edt\u011bti jsou teprve dva roky, ale otec m\u00e1 v zemi p\u016fvodu st\u00e1l\u00e9 zam\u011bstn\u00e1n\u00ed. Matka s d\u00edt\u011btem se p\u0159est\u011bhuje do \u0160pan\u011blska a otec z\u016fst\u00e1v\u00e1 ve sv\u00e9 vlasti, i kdy\u017e ob\u010das svou rodinu nav\u0161t\u011bvuje. V tomto p\u0159\u00edpad\u011b by byl otec da\u0148ov\u00fdm rezidentem \u0160pan\u011blska, proto\u017ee jeho man\u017eelka a vy\u017eivovan\u00e9 d\u00edt\u011b \u017eij\u00ed ve \u0160pan\u011blsku. D\u016fkazy o opaku jsou p\u0159\u00edpustn\u00e9, bude velmi obt\u00ed\u017en\u00e9 prok\u00e1zat, \u017ee tomu tak nen\u00ed.<\/p>\n<\/div>\n

    \n

    Existuje v\u0161ak jedna v\u00fdjimka, d\u00edky n\u00ed\u017e je mnohem snaz\u0161\u00ed prok\u00e1zat, \u017ee nejste da\u0148ov\u00fdm rezidentem \u0160pan\u011blska, a kterou vysv\u011btl\u00edme n\u00ed\u017ee: potvrzen\u00ed o da\u0148ov\u00e9m domicilu.<\/p>\n<\/div>\n

    \n
    \n
    \n

     <\/p>\n

    <\/div>\n
    <\/div>\n<\/div>\n<\/div>\n<\/div>\n

    Z\u00edskejte potvrzen\u00ed o da\u0148ov\u00e9m domicilu ze sv\u00e9 domovsk\u00e9 zem\u011b.<\/h2>\n
    \n

    Existuje test, kter\u00fd v\u00e1m umo\u017en\u00ed se p\u0159ed da\u0148ovou agenturou ospravedlnit a vyhnout se tomu, abyste byli pova\u017eov\u00e1ni za rezidenta pro da\u0148ov\u00e9 \u00fa\u010dely, a vyhnout se tak placen\u00ed mnoha dan\u00ed na \u0161pan\u011blsk\u00e9m \u00fazem\u00ed<\/strong>.<\/p>\n<\/div>\n

    \n

    Doklad vydan\u00fd zem\u00ed p\u016fvodu nebo zem\u00ed, ve kter\u00e9 m\u00e1te hlavn\u00ed ekonomick\u00e9 z\u00e1jmy, kter\u00fd potvrzuje, \u017ee jste skute\u010dn\u011b rezidentem t\u00e9to zem\u011b<\/strong>, a proto nebudete zdan\u011bni jako rezident \u0160pan\u011blska.<\/p>\n<\/div>\n

    \n

    V p\u0159\u00edpad\u011b, \u017ee osoba m\u016f\u017ee ve sv\u00e9 zemi z\u00edskat tzv. potvrzen\u00ed o da\u0148ov\u00e9m domicilu, nebude ji da\u0148ov\u00e1 agentura pova\u017eovat za da\u0148ov\u00e9ho rezidenta, i kdy\u017e se ve \u0160pan\u011blsku zdr\u017euje 183 dn\u00ed v roce. Toto potvrzen\u00ed se \u0159\u00edd\u00ed ustanoven\u00edmi dohody mezi \u0160pan\u011blskem a danou zem\u00ed, kter\u00e1 byla uzav\u0159ena na z\u00e1klad\u011b smlouvy o zamezen\u00ed dvoj\u00edho zdan\u011bn\u00ed, co\u017e znamen\u00e1, \u017ee nen\u00ed vykl\u00e1d\u00e1no ve v\u0161ech zem\u00edch stejn\u011b.<\/strong><\/p>\n<\/div>\n

    \n

    Krom\u011b toho plat\u00ed pouze jeden rok.<\/strong> <\/span>To znamen\u00e1, \u017ee je platn\u00e1 v roce, kdy o ni po\u017e\u00e1d\u00e1te, a pokud si p\u0159ejete a va\u0161e situace se uplatn\u00ed, budete muset o tuto v\u00fdjimku \u017e\u00e1dat ka\u017ed\u00fd rok, abyste se j\u00ed mohli \u00fa\u010dastnit i nad\u00e1le.<\/p>\n<\/div>\n

    Da\u0148ov\u00e9 dopady podle da\u0148ov\u00e9 rezidence<\/h2>\n
    \n

    Nyn\u00ed, kdy\u017e u\u017e v\u00edte, v jak\u00fdch p\u0159\u00edpadech budete pova\u017eov\u00e1ni za da\u0148ov\u00e9ho rezidenta \u0160pan\u011blska a v jak\u00fdch nikoli, se pod\u00edvejme, jak\u00e9 jsou d\u016fsledky v z\u00e1vislosti na va\u0161\u00ed situaci. Tyto d\u016fsledky<\/strong> se v z\u00e1sad\u011b t\u00fdkaj\u00ed dan\u00ed, kter\u00e9 budete v dan\u00e9 zemi platit, a p\u0159esn\u00fdch procentn\u00edch sazeb<\/strong>.<\/p>\n<\/div>\n

    Jak\u00e9 dan\u011b plat\u00ed nerezidenti?<\/h2>\n
    <\/span>cizinci a nerezidenti pova\u017eovan\u00ed za nerezidenty ve \u0160pan\u011blsku<\/b> <\/span>mus\u00ed platit p\u0159edev\u0161\u00edm 2 dan\u011b:<\/div>\n
      \n
    • \n
      Da\u0148 z p\u0159\u00edjmu nerezident\u016f<\/div>\n<\/li>\n
    • \n
      Da\u0148 z majetku<\/div>\n<\/li>\n<\/ul>\n

      Da\u0148 z p\u0159\u00edjmu nerezident\u016f<\/h3>\n
      \n

      Prvn\u00ed skute\u010dnost, kter\u00e1 ur\u010duje, zda da\u0148ov\u00fd poplatn\u00edk podl\u00e9h\u00e1 IRNR, se zam\u011b\u0159uje na to, \u017ee da\u0148ov\u00fd poplatn\u00edk nem\u00e1 bydli\u0161t\u011b ve \u0160pan\u011blsku.<\/p>\n

      Tuto da\u0148 mus\u00ed platit nerezidenti, kte\u0159\u00ed maj\u00ed p\u0159\u00edjmy z\u00edskan\u00e9 na \u0161pan\u011blsk\u00e9m \u00fazem\u00ed, proto\u017ee nejsou rezidenty ve \u0160pan\u011blsku.<\/p>\n<\/div>\n

      \n

      D\u00edky smlouv\u00e1m o zamezen\u00ed dvoj\u00edho zdan\u011bn\u00ed je nejb\u011b\u017en\u011bj\u0161\u00ed,<\/strong> \u017eenerezident<\/strong> <\/span><\/strong>mus\u00ed ve \u0160pan\u011blsku platit da\u0148 z p\u0159\u00edjmu jako nerezident pouze z nemovitost\u00ed<\/strong> <\/span>(bez ohledu na akcie, pen\u00edze v bance atd.).<\/p>\n<\/div>\n

      \n

      Pokud<\/strong> tedy vlastn\u00edte nemovitost ve \u0160pan\u011blsku, mus\u00edte tuto da\u0148 zaplatit<\/strong>. Existuj\u00ed dv\u011b r\u016fzn\u00e9 situace:<\/p>\n<\/div>\n

        \n
      1. Pokud je v\u00e1\u0161 byt ve \u0160pan\u011blsku pronajat\u00fd. <\/strong>V takov\u00e9m p\u0159\u00edpad\u011b budete muset p\u0159iznat p\u0159\u00edjem z pron\u00e1jmu a zaplat\u00edte z n\u011bj 19 %, pokud jste ze zem\u011b EU, a 24 %, pokud nejste ze zem\u011b EU.<\/li>\n
      2. \n
        Pokud byt nebo d\u016fm nepronaj\u00edm\u00e1te a u\u017e\u00edv\u00e1te jej p\u0159i p\u0159\u00edjezdu do \u0160pan\u011blska<\/b> <\/span>(tj. obvykle je pr\u00e1zdn\u00e1), pak \u010dtvrtletn\u011b nic nevyk\u00e1\u017eete. Jedinou da\u0148ovou povinnost budete m\u00edt na ro\u010dn\u00ed b\u00e1zi a budete muset zaplatit p\u0159ir\u00e1\u017eku k dani z p\u0159\u00edjmu.<\/div>\n<\/li>\n<\/ol>\n
        \n

        V obou p\u0159\u00edpadech mus\u00edte podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed na formul\u00e1\u0159i 210<\/strong>. <\/span>kter\u00e1 se vyhla\u0161uje od 1. do 20. dubna, v \u010dervenci, \u0159\u00edjnu a lednu. Prezentaci tohoto modelu m\u016f\u017eete prov\u00e9st sami nebo prost\u0159ednictv\u00edm sv\u00e9ho d\u016fv\u011bryhodn\u00e9ho poradce.<\/p>\n<\/div>\n

        <\/h3>\n
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        \n

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        \u0160pan\u011blsko je v\u00fdjime\u010dn\u00e1 a atraktivn\u00ed zem\u011b, kde m\u016f\u017eete str\u00e1vit p\u0159\u00edjemn\u00e9 chv\u00edle se svou rodinou, i kdy\u017e poch\u00e1z\u00edte ze zahrani\u010d\u00ed. Ale kolik dn\u00ed? Jak zjist\u00edte, zda jste da\u0148ov\u00fdm rezidentem ve \u0160pan\u011blsku a jak\u00e9 dan\u011b mus\u00edte platit? B\u00fdt da\u0148ov\u00fdm rezidentem ve \u0160pan\u011blsku vyvol\u00e1v\u00e1 ot\u00e1zku V\u00edme, jak d\u016fle\u017eit\u00e9 je b\u00fdt da\u0148ov\u00fdm rezidentem ve \u0160pan\u011blsku? Da\u0148ov\u00fd pobyt ve \u0160pan\u011blsku […]<\/p>\n","protected":false},"author":1,"featured_media":6365,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","inline_featured_image":false,"_joinchat":[],"footnotes":""},"categories":[23],"tags":[],"class_list":["post-6387","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nezarazene"],"yoast_head":"\nDa\u0148ov\u00e1 rezidence ve \u0160pan\u011blsku - ByBo Service Group<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/byboservice.com\/es\/residencia-fiscal-en-espana\/\" \/>\n<meta property=\"og:locale\" content=\"cs_CZ\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Da\u0148ov\u00e1 rezidence ve \u0160pan\u011blsku - ByBo Service Group\" \/>\n<meta property=\"og:description\" content=\"\u0160pan\u011blsko je v\u00fdjime\u010dn\u00e1 a atraktivn\u00ed zem\u011b, kde m\u016f\u017eete str\u00e1vit p\u0159\u00edjemn\u00e9 chv\u00edle se svou rodinou, i kdy\u017e poch\u00e1z\u00edte ze zahrani\u010d\u00ed. Ale kolik dn\u00ed? Jak zjist\u00edte, zda jste da\u0148ov\u00fdm rezidentem ve \u0160pan\u011blsku a jak\u00e9 dan\u011b mus\u00edte platit? B\u00fdt da\u0148ov\u00fdm rezidentem ve \u0160pan\u011blsku vyvol\u00e1v\u00e1 ot\u00e1zku V\u00edme, jak d\u016fle\u017eit\u00e9 je b\u00fdt da\u0148ov\u00fdm rezidentem ve \u0160pan\u011blsku? 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